E-invoicing regulations worldwide
Know the regulations you need to comply with across the world. Click on any country in the list below for comprehensive and constantly updated information about their indirect tax, CTC, e-invoicing, and e-archiving requirements, as well as a library of resources and updates for that market.
Subscribe for monthly updates
Andorra
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: Contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
3 years
Archiving Abroad:
Allowed under conditions
Argentina
E-Invoicing/CTC Model:
Pre-clearance and post-clearance
Mandatory Infrastructure:
AFIP
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Required
Archiving Period:
10 years
Archiving Abroad:
Not allowed
Australia
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post Audit / BER (Peppol)
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS AU-NZ,
– B2B: N/A
Mandatory for Issuing:
Formally, no explicit requirements. Yes, if requested under BER
Mandatory for Receiving:
– B2G: Partially Implemented (Peppol)
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions
Austria
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G Federal level: USP/Peppol
– B2G other levels: BBG
– B2B: N/A
Mandatory Format:
– B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to central authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Optional
Archiving Period:
– Movable Property: 7 years
– Immovable property: 22 years
Archiving Abroad:
Allowed under conditions
Belgium
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Peppol to be rolled out beginning July 2024
Mandatory Infrastructure:
– B2G: Mercurius/Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to Flemish and Brussels regions
– B2B: Gradual rollout beginning July 2024
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required. (Consent not required if sending e-invoices to Hermes)
eSignature:
Optional
Archiving Period:
– Movable Property: 7 years
– Immovable property: 15 years
Archiving Abroad:
Allowed under conditions
Bolivia
E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
SIAT
Mandatory Format:
Local XML
Mandatory for Issuing:
Large taxpayers
Mandatory for Receiving:
Buyer’s consent required
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
Brazil
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
SEFAZ
Mandatory Format:
– NF-e, CT-e and MDF-e: XML’s harmonised on the federal level
– Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e
– NFS-e: XML’s established on municipal levels
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
7 years
Archiving Abroad:
Allowed subject to derogation
Bulgaria
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Optional
Archiving Period:
6 Years
Archiving Abroad:
Allowed under conditions
Canada
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer’s consent required
eSignature:
Not Required
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions
Chile
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
SII
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions
China
E-Invoicing/CTC Model:
Centralized (Planned)
Mandatory Infrastructure:
STA
Mandatory Format:
OFD/Fully Digitized E-Fapiao (Pilot)
Mandatory for Issuing:
Aim to implement by 2025
Mandatory for Receiving:
Aim to implement by 2025
eSignature:
Mandatory
Archiving Period:
30 years
Archiving Abroad:
Allowed under conditions
Colombia
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
DIAN
Mandatory Format:
UBL 2.1 CO
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions
Congo D.R.
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
N/A
Mandatory for Receiving:
N/A
eSignature:
Not Required
Archiving Period:
10 years
Archiving Abroad:
Not allowed
Costa Rica
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
MH
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory. In addition, e-seal and cryptographic key as alternatives.
Archiving Period:
5 Years
Archiving Abroad:
Allowed subject to derogation
Croatia
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FINA e-Račun/Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
11 years
Archiving Abroad:
Allowed under conditions
Cyprus
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
– B2G: Peppol, under development
– B2B: N/A
Mandatory Format:
– B2G: EN Compatible, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required
eSignature:
Not Required
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions
Czech Republic
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
– B2G: Under development
– B2B: N/A
Mandatory Format:
– B2G: EN Compatible by Law, local ISDOC in practice
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required
eSignature:
Not Required
Archiving Period:
10 Years
Archiving Abroad:
Allowed under conditions
Denmark
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Nemhandel/Peppol
– B2B: N/A
Mandatory Format:
– B2G: OIOUBL or Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Movable Property: 5 years
– Immovable Property: 10 years
Archiving Abroad:
Allowed under conditions
Helping you stay compliant, wherever you do business
Subscribe to our Compliance Monitor
Sign up for our monthly Compliance Monitor for an easy way to keep up with changing e-invoicing, e-document and tax regulations in your markets.
Learn how Pagero solutions ensure e-invoicing compliance
With Pagero, you can start enjoying the benefits of having all compliance requirements embedded within your business processes.